Evaluating the Effectiveness of Applying the Resources Consumption Accounting in Industrial Firms
| المصدر: | مجلة الدراسات والبحوث التجارية |
|---|---|
| الناشر: | جامعة بنها - كلية التجارة |
| المؤلف الرئيسي: | Osman, Mohamed Atef Mohamed (Author) |
| المجلد/العدد: | س38, ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2018
|
| الصفحات: | 391 - 408 |
| ISSN: |
1110-1547 |
| رقم MD: | 1182594 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Resource Consumption Accounting | Activity Based Costing | German Cost Management Approaches | Traditional Costing System
|
| رابط المحتوى: |
عدد مرات التحميل
42
| المستخلص: |
Despite the theoretical superiority of Activity-Based Costing system (ABC) over Traditional Costing System (TCS), but many studies have shown persistence of a large number of organizations in application of TCS and a lot of organizations shift from application of ABC and re-apply TCS (Cotton et al, 2003.) Because of ABC failure in the provision of effective and sustainable solutions for cost management, managerial accountants developed Resource Consumption Accounting approach (RCA) for cost management, which is the next generation of managerial costing approaches, where this approach has been designed to address weaknesses in other managerial costing approaches. RCA has been developed as a managerial costing approach for use with comprehensive computer-based cost management approaches. It combines features of ABC and the well-known German cost management approach (GPK) that have strong ties to German social and legal environments. RCA can be viewed as an evolution of ABC in Enterprise Resource Planning system (ERP). The most important features that distinguish RCA from other cost management approaches are the recognition of idle resources in resource pools, and resource costs are. allocated to cost objects only when resources are actually consumed. |
|---|---|
| ISSN: |
1110-1547 |
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